外文翻譯--降低供應(yīng)商財(cái)務(wù)風(fēng)險(xiǎn)的五個(gè)最佳方法

1、<p>　　1875單詞，3280漢字</p><p><b>　　原文 </b></p><p>　　Five Best Practices to Mitigate Supplier Financial Risk</p><p>　　Material Source: Supply & Demand Chain Executi

2、ve,April 2010</p><p>　　Author: Kevin Cornish</p><p>　　As we dig out from the worst recession since World War II, some companies may be tempted to consolidate resources and scale back their risk

3、management efforts. But don't be fooled. A strategy like that is potentially disastrous. </p><p>　　After all, if we have learned anything over the past two years, it's that in today's volatile gl

4、obal economy, businesses need to pay more attention to risk, not less. Supplier financial risk, in particular, still looms large. Undercapitalized and overleveraged manufacturers the so-called "zombie suppliers"

5、; remain a significant threat, as do others that may be risking compliance, quality and your reputation simply because they need to cut costs. </p><p>　　In the past, "risk management" of the "

6、enterprise" refers to a company only, but the global economic crisis under, "enterprise" involves overall business environment - your suppliers, the supplier's supplier, your customers, your distributo

7、r, even your banker. In Sara Lee himself company, rising fuel and animal feed costs makes commodity prices soaring. Consumer products company is facing the transfer of consumer demand, people from hotel, back to home for

8、 dinner. "This is a double edged sword, </p><p>　　In a way, supply chain management ability is becoming a recession, but also of the heritage under the suppliers and customers of financial viability of

9、cautious assessment method. "Credit and suppliers in some degree of stability undoubtedly the &colleges in supply chain risk management ability." Kellwood company CEO Michael Kramer said, this is a company

10、with annual sales of $10 billion clothing manufacturer. "We talked with the supplier's supplier, ask them, 'you get paid?" if not, this means </p><p>　　In annual sales of $560 million dolla

11、rs in special glass and ceramics manufacturer Corning company, evaluate suppliers finances has risen to strategic level, purchasing team transformed into has financial credit analysis ability of the expert team. The seni

12、or vice President and chief financial officer, said, "we Rogus Mark in the account receivable strict management, also used in accounts payable. We analysis the key financial data, such as: working capital, investmen

13、t performance, investment re</p><p>　　Once the required data, this company procurement team according to supplier financial status, and other key performance indicators, such as: products and quality of mate

14、rials, data transparency, supply chain reliability of suppliers such as sorting. "The cost of a particular supplier, the greater the potential risk is higher." Rogus said, "it's about business continui

15、ty." </p><p>　　Of course "continuity" may need to "ruthless" and "flexibility" perfect combination. Kellwood company is combing supplier relations, "we often take orde

16、rs sent to China, to make full use of its advantages and cheap labor," the company's chief operating officer Michael Saunders said. "when the economic decline, we nervous and reduce inventory, but it could

17、cause another kind of risk, may not be able to meet the rapid increase in global demand. In the final hour we reach a supplementary agreement </p><p>　　Supplier continuity destruction would increase the risk

18、 for the entire supply chain are adverse within the parties. Financial supply chain improvement plan in an obvious source of the problems of their respective is suppliers and buyers of commercial factors to consider diff

19、erent. Supplier hope get payment, shorten the account receivable recycling days. But the buyer is thinking about as far as possible the delay payment is, prolong its accounts payable days. Banks are using structured fina

20、ncial</p><p>　　With the information technology and the development of economic globalization, competition between individual enterprise has been transformed into the competition between different supply chai

21、n. In the supply chain system, even in a supply chain members financial status, may also have stable enough to cause fatal blow throughout the supply chain, and even cause capital chain rupture. To fully understand the s

22、upply chain for the nodal enterprises of financial risks faced by the size and influence</p><p>　　1. Identify critical suppliers and define your relationship with each one. Most companies keep a watchful eye

23、 on a few strategic suppliers, but these days you need to cast an even wider net. Risk assessments today are multi-faceted, interrelated and often highly variable, depending on fluctuating market conditions, and that mea

24、ns even threats from a minor supplier can create ? or signal ? bigger problems throughout your supply chain. Sure, if you're looking for a way to kick off a supplier finan</p><p>　　2. Determine risk attr

25、ibutes that you need to monitor. Once you have prioritized your suppliers, decide on the particular financial risk attributes you need to monitor for each one. Consider factors such as the supplier's credit rating, t

26、he percentage of each supplier's revenue your company represents, immediate revenue and earnings information, stock price, Z-score, etc. Ultimately, settle on about a half-dozen key financial risk features for each s

27、upplier, so that you can attain a multi-dimens</p><p>　　3. Gather/update supplier information. After identifying the financial risk attributes you want to monitor, you need to gather the most up-to-date, rel

28、evant information about each of these characteristics. To achieve this goal, you'll have to access multiple data streams, including both third-party sources e.g., Lexis-Nexis and information acquired directly from th

29、e suppliers. For established suppliers, this task involves updating and/or supplementing data you probably already have on hand. For </p><p>　　4. Establish risk alerts. Regularly tracking key financial attri

30、butes for your suppliers is important. But that alone will do little to mitigate threats. You also have to launch a risk alert system that will let you know when one of your suppliers is underperforming financially. Esta

31、blish parameters that make sense for each supplier. For example, perhaps managers need to be notified if a strategic supplier misses two consecutive monthly updates. Or maybe it's more important that the alert is lin

32、</p><p>　　5. Create corrective action plans and follow through. The final step in establishing a supplier financial risk management strategy is to generate corrective action plans for suppliers that pose a t

33、hreat. If your alert system notifies you that a supplier's fiscal health is declining, you need to proactively address your concerns with the supplier and issue fair warnings for your intended course of action if the

34、 situation is not resolved. During this process, methodical follow-through is imperativ</p><p>　　Supply chains today are more global, more interconnected and, therefore, more complex than ever before. Combin

35、e this with a worldwide recession that left many suppliers in poor financial health, and it's easy to see why supplier risk management is quickly becoming a top priority on the corporate agenda. Monitoring a few stra

36、tegic suppliers is no longer sufficient. And even the old "80-20" rule you need a risk management strategy for only 20 percent of your suppliers; the others don't pose a "rea</p><p>　　The

37、good news is that it's not difficult to start mitigating supplier financial risk. A methodical, reasoned approach as outlined above will help diminish both the probability of a harmful event and the severity of its i

38、mpact, should one arise. In addition, instituting a robust supplier risk management strategy will enhance collaboration between you and your suppliers, and that, in turn, can unlock opportunities for even greater competi

39、tive advantage. </p><p><b>　　譯文 </b></p><p>　　降低供應(yīng)商財(cái)務(wù)風(fēng)險(xiǎn)的五個(gè)最佳方法</p><p>　　資料來源:2010年4月《供應(yīng)鏈和需求鏈高管》 作者:凱文科尼什</p><p>　　當(dāng)我們發(fā)現(xiàn)自第二次世界大戰(zhàn)以來最嚴(yán)重的經(jīng)濟(jì)衰退發(fā)生時(shí),有些公司可能會(huì)通過整

40、合資源來進(jìn)行風(fēng)險(xiǎn)管理工作。但是,不要上當(dāng),這樣的策略可能會(huì)造成巨大的損失。 </p><p>　　畢竟,從過去兩年的經(jīng)驗(yàn)中我們已經(jīng)知道,在當(dāng)今動(dòng)蕩的全球經(jīng)濟(jì)中,企業(yè)需要更加注重風(fēng)險(xiǎn),特別是供應(yīng)商的財(cái)務(wù)風(fēng)險(xiǎn)。對(duì)于資金不足和過度舉債的制造商(即所謂的“僵尸供應(yīng)商”) 來說更是一個(gè)重大的威脅,他們想要降低成本,只能通過其他的方式來規(guī)范質(zhì)量水平、維護(hù)自己的聲譽(yù)。 </p><p>　　在過去,只有

41、進(jìn)行財(cái)務(wù)風(fēng)險(xiǎn)管理的公司才叫企業(yè),但在當(dāng)今環(huán)境下,企業(yè)包括了所有的商業(yè)環(huán)境,包括供應(yīng)商、供應(yīng)商的供應(yīng)商、客戶、經(jīng)銷商,甚至相關(guān)的銀行。消費(fèi)品公司正面臨著消費(fèi)需求的轉(zhuǎn)移,再加上燃料費(fèi)和動(dòng)物飼料成本上漲造成的產(chǎn)品價(jià)格上漲,使人們寧愿選擇回家吃飯,也不選擇去飯店。對(duì)于這種情況,薩拉李公司的首席執(zhí)行官喬治查珀?duì)柦忉尩?“這是一把雙刃劍,我們既可以提供食品服務(wù),又可以提供零售服務(wù)。我們應(yīng)該關(guān)心如何安排生產(chǎn),以適應(yīng)這些變化。如果安排合理的話不僅可以節(jié)

42、省10%的管理成本,而且使投資更有效?！痹摴静捎昧鞲瘳敼芾砟Ｊ?注重生產(chǎn)過程和產(chǎn)品質(zhì)量,現(xiàn)在減少了部分生產(chǎn)線。 </p><p>　　根據(jù)財(cái)務(wù)可行性方法的估計(jì),供應(yīng)鏈管理能力正在衰退。凱伍德公司是一個(gè)年銷售額達(dá)100億美元的服裝生產(chǎn)商,其首席執(zhí)行官邁克爾克雷默說:“信譽(yù)及供應(yīng)商的穩(wěn)定性可以在某種程度上證明供應(yīng)鏈的風(fēng)險(xiǎn)管理能力。如果我們問供應(yīng)商他們是否收到貨款,如果沒有,這意味著他們的客戶已經(jīng)出現(xiàn)財(cái)務(wù)問題?！?

43、</p><p>　　在年銷售額達(dá)5.6億美元的特殊玻璃和陶瓷制造商康寧公司,評(píng)價(jià)其供應(yīng)商的財(cái)務(wù)狀況十分重要,采購小組也都具備了專業(yè)的財(cái)務(wù)分析能力。該公司的高級(jí)副總裁兼財(cái)務(wù)主管馬克說:“我們對(duì)應(yīng)收賬款和應(yīng)付賬款都進(jìn)行嚴(yán)格管理,我們分析主要的財(cái)務(wù)數(shù)據(jù)(如:營運(yùn)資金,投資績(jī)效,投資成本回報(bào)率和凈資產(chǎn)收益率)來研究某項(xiàng)業(yè)務(wù)在將來是否會(huì)達(dá)到預(yù)期的市場(chǎng)增長(zhǎng)率。我們也在尋找一些資料來評(píng)價(jià)供應(yīng)商的盈利能力,確定他們是否在銀行貸

44、款以及貸款是否成功等等。” </p><p>　　采購小組在得到供應(yīng)商的財(cái)務(wù)數(shù)據(jù)后,及時(shí)按照他們的財(cái)務(wù)狀況和其它關(guān)鍵指標(biāo)(如:產(chǎn)品和原材料的質(zhì)量、數(shù)據(jù)透明度、供應(yīng)鏈可靠性等)對(duì)供應(yīng)商進(jìn)行排序。馬克說:“供應(yīng)商的成本越高,遭遇風(fēng)險(xiǎn)的可能性也越大,也危及到公司發(fā)展的持續(xù)性。” </p><p>　　當(dāng)然,“持續(xù)性”可能需要與“無情”和“靈活性”結(jié)合起來。凱伍德公司經(jīng)常把訂單發(fā)到中國,希望利用中

45、國的廉價(jià)勞動(dòng)力。公司的首席執(zhí)行總裁馬克桑德斯說:“當(dāng)經(jīng)濟(jì)衰退時(shí),我們會(huì)緊張,如果只靠減少庫存可能會(huì)導(dǎo)致另一種風(fēng)險(xiǎn),可能無法滿足全球客戶的需求。最后,我們與國內(nèi)供應(yīng)商達(dá)成一項(xiàng)補(bǔ)充協(xié)議,雖然可能收取10%到20%或更多的費(fèi)用,但能滿足不斷增長(zhǎng)的需求。” </p><p>　　供應(yīng)商在經(jīng)營過程中碰到挫折會(huì)使供貨企業(yè)和購買企業(yè)遭遇風(fēng)險(xiǎn)。以前,買方和賣方總是以自身利益為出發(fā)點(diǎn)來考慮問題。賣方企業(yè)希望盡快收回貨款,而買方企業(yè)

46、總是盡量拖延付款時(shí)間。漸漸地,買方企業(yè)發(fā)現(xiàn)與賣方企業(yè)合作并協(xié)助他們?cè)鍪展?jié)支、提高效益能使自身獲得更大收益。因此,買方企業(yè)就有了互惠互利的意識(shí),他們希望供應(yīng)商獲得較低成本的融資,同時(shí)保障資金的充足,獲得較高的盈利能力。如果供應(yīng)商的貸款利息高,成本也隨之提高,整個(gè)供應(yīng)鏈就可能發(fā)生財(cái)務(wù)風(fēng)險(xiǎn)。 </p><p>　　隨著經(jīng)濟(jì)的發(fā)展,供應(yīng)鏈也朝多元化發(fā)展。在供應(yīng)鏈體系中,如果有一方財(cái)務(wù)狀況出現(xiàn)危及,整個(gè)供應(yīng)鏈可能就會(huì)受到致

47、命打擊,甚至導(dǎo)致資金鏈斷裂。想要對(duì)供應(yīng)鏈中各企業(yè)所面臨的財(cái)務(wù)風(fēng)險(xiǎn)的大小及影響程度有全面的了解并且能確定風(fēng)險(xiǎn)水平,對(duì)供應(yīng)商的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行評(píng)估和監(jiān)管都是十分必要和迫切的。應(yīng)該從哪里開始呢?是否有一定的步驟可以遵循以便建立一個(gè)綜合的供應(yīng)商財(cái)務(wù)風(fēng)險(xiǎn)管理策略?為了幫助你開始,這里有五個(gè)最佳做法可以降低供應(yīng)商的財(cái)務(wù)風(fēng)險(xiǎn),可以幫助你更好地了解你與供應(yīng)商的交往中存在的挑戰(zhàn)與機(jī)會(huì)。 </p><p>　　1. 識(shí)別重要的供應(yīng)商以及

48、了解你們彼此之間的關(guān)系。大多數(shù)公司只對(duì)幾個(gè)重要的供應(yīng)商保持警惕,但是現(xiàn)在你需要把網(wǎng)絡(luò)擴(kuò)展地更廣泛?，F(xiàn)在的風(fēng)險(xiǎn)評(píng)估是多方面的,相互關(guān)聯(lián)的,往往也充滿變數(shù),它取決于市場(chǎng)情況波動(dòng),這意味著即使從次要的供應(yīng)商那也可以獲得威脅信號(hào),使整個(gè)供應(yīng)鏈產(chǎn)生更大的問題。當(dāng)然,如果你正在尋找一種方法來制定供應(yīng)商財(cái)務(wù)風(fēng)險(xiǎn)管理策略,你首先要考慮的是最重要的供應(yīng)商,一定要從廣義上確定“重要”的定義。與你有大額交易的供應(yīng)商會(huì)最先出現(xiàn)在你的候選名單上。但是,不要忽視其

49、他重要的人。例如,一定要包括對(duì)你的業(yè)務(wù)至關(guān)重要的零件供應(yīng)商,以及那些能提供獨(dú)特技術(shù)的供應(yīng)商。你還應(yīng)該加上那些通過你的投資(如時(shí)間、金錢、研發(fā))獲得利益的供應(yīng)商和所有其他對(duì)市場(chǎng)波動(dòng)的大小、位置等因素特別敏感的供應(yīng)商。 </p><p>　　2. 確定你需要監(jiān)管的風(fēng)險(xiǎn)的屬性。一旦你對(duì)供應(yīng)商排序之后,就要確定具體的財(cái)務(wù)風(fēng)險(xiǎn)的特點(diǎn)以便逐個(gè)加以監(jiān)管。你需要考慮的因素,比如有:供應(yīng)商的信用評(píng)級(jí)的百分比,每個(gè)具有代表性的供應(yīng)商

50、的總收入、直接收入和收益信息、股價(jià)、Z-score模型等。最后針對(duì)每個(gè)供應(yīng)商財(cái)務(wù)風(fēng)險(xiǎn)的這六個(gè)關(guān)鍵特征進(jìn)行研究,這樣就可以得到關(guān)于每個(gè)供應(yīng)商的整體財(cái)政狀況的三維輪廓信息。 </p><p>　　3. 收集或者更新供應(yīng)商信息。確定了你想要監(jiān)管的供應(yīng)商的風(fēng)險(xiǎn)屬性之后,你需要收集關(guān)于這些特征的最先進(jìn)最新的信息。為了實(shí)現(xiàn)這個(gè)目標(biāo),必須要從供應(yīng)商那得到直接的信息以及其他多方面的數(shù)據(jù),包括第三方的數(shù)據(jù)(例如:全球?qū)W術(shù)資訊數(shù)據(jù)庫

51、)。對(duì)于已經(jīng)建立的供應(yīng)商,這個(gè)任務(wù)就涉及到對(duì)已獲得信息的更新或補(bǔ)充。如果是新的供應(yīng)商,那就要重頭開始,請(qǐng)不要害羞,拿起電話請(qǐng)求你的供應(yīng)商提供給你你需要的信息。畢竟,任何一個(gè)成功的供應(yīng)商風(fēng)險(xiǎn)管理策略都是建立在買方和賣方之間密切的合作和信息共享之上。此外,需要注意的是,風(fēng)險(xiǎn)管理過程中重要的一步還包括你對(duì)每個(gè)供應(yīng)商的相關(guān)信息更換的頻繁程度。對(duì)于一些信息來說,每年的更新是非常有限的,而其他信息可能需要每季度或每個(gè)月都關(guān)注。為什么呢?因?yàn)楫?dāng)今實(shí)時(shí)

52、變化的庫存模型需要合作進(jìn)行,以確保商品和服務(wù)進(jìn)入市場(chǎng)具有可靠性和一致性。 </p><p>　　4. 建立風(fēng)險(xiǎn)警示。定期跟蹤關(guān)鍵的財(cái)務(wù)風(fēng)險(xiǎn)屬性對(duì)你的供應(yīng)商是很重要的。但光憑這一點(diǎn),不會(huì)減輕威脅,你必須建立一個(gè)風(fēng)險(xiǎn)預(yù)警系統(tǒng),這樣當(dāng)你的某個(gè)供應(yīng)商表現(xiàn)不佳的時(shí)候你就會(huì)得到消息。建立參數(shù),使得對(duì)每個(gè)供應(yīng)商的研究有意義。例如,如果對(duì)重要供應(yīng)商的信息連續(xù)兩個(gè)月沒有更新,也許就需要引起管理人員的注意了。或者,也許更重要的是對(duì)某

53、個(gè)反映出較差業(yè)務(wù)成果的季度報(bào)告的警惕,或者是對(duì)供應(yīng)商的信用評(píng)級(jí)下降的警惕。到了這一步,必須要做的是“擁有”供應(yīng)商的信息,并負(fù)責(zé)發(fā)出警報(bào)。你會(huì)發(fā)現(xiàn)將10個(gè)左右的供應(yīng)商歸為一組很有用,然后你可以為每個(gè)供應(yīng)商設(shè)置不同的監(jiān)管。 </p><p>　　5. 建立一個(gè)糾正行動(dòng)計(jì)劃并貫徹。建立供應(yīng)商財(cái)務(wù)風(fēng)險(xiǎn)管理策略的最后一個(gè)步驟是為幫助供應(yīng)商解決所面臨的威脅而建立一個(gè)糾正行動(dòng)計(jì)劃。如果你的警報(bào)系統(tǒng)通知你你的供應(yīng)商的財(cái)政狀況正在

54、減弱并且情況無法得到好轉(zhuǎn),那么你需要針對(duì)你關(guān)心的問題主動(dòng)地向供應(yīng)商發(fā)出警告。在這個(gè)過程中,按部就班地按計(jì)劃行事是十分必要的。畢竟,這個(gè)供應(yīng)商財(cái)務(wù)風(fēng)險(xiǎn)管理策略的目的是為了減輕你的供應(yīng)鏈中的威脅。如果一個(gè)供應(yīng)商處在經(jīng)濟(jì)困難時(shí)期,你需要正視所面臨的問題。在必要的時(shí)候你可以對(duì)他提供擔(dān)保。反之,如果情況不能完全解決,你需要把你的事業(yè)和你的焦點(diǎn)轉(zhuǎn)向另一個(gè)供應(yīng)商。 </p><p>　　當(dāng)今的供應(yīng)鏈越來越全球化,聯(lián)系也更加緊密

55、,因此情況也比往任何時(shí)候都復(fù)雜。結(jié)合全球經(jīng)濟(jì)衰退造成許多供應(yīng)商財(cái)務(wù)狀況削弱的情況,也很容易理解為什么供應(yīng)商風(fēng)險(xiǎn)管理能迅速成為企業(yè)議程上的首要任務(wù)。監(jiān)控一些重要供應(yīng)商已經(jīng)不夠了,甚至這條古老的“80-20”規(guī)則(你只需要對(duì)20%的供應(yīng)商進(jìn)行財(cái)務(wù)風(fēng)險(xiǎn)管理,因?yàn)槠渌墓?yīng)商不會(huì)對(duì)你產(chǎn)生威脅)也變得越來越難防守?現(xiàn)在,風(fēng)險(xiǎn)評(píng)估通常是多方面的,相互關(guān)聯(lián)的,往往具有復(fù)雜的變量,它們?nèi)Q于動(dòng)蕩的全球經(jīng)濟(jì)。 </p><p>